mit einem Bildschirm mit Flüssigkristallanzeige (LCD)

2023/2656

Classification is determined by general rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature (GIR) and by the wording of CN codes 8528, 8528 52 and 8528 52 91. The apparatus is designed for the purpose of performing functions such as sound reproduction within the meaning of heading 8519, reception apparatus for radio- broadcasting within the meaning of heading 8527 and function of the monitor within the meaning of heading 8528, none of which, in view of its design, gives the apparatus its essential character. As it is a multifunctional apparatus whereby the principal function cannot be determined, it should therefore be classified under heading 8528 by application of GIR 3(c). The apparatus is capable of directly connecting to, and designed for use with, an automatic data processing machine of heading 8471. The Harmonized System Explanatory Notes to heading 8528 indicates that this group includes monitors which are capable of accepting a signal from the central processing unit of an automatic data processing machine and which provide a graphical presentation of the data processed. They do not incorporate a video tuner. The monitors of this group are fitted with connectors characteristic for data processing systems (e.g. HDMI connectors), they usually have control buttons situated in the front panel and they may utilise wireless communication protocol to display data from an automatic data processing machine of heading 8471. Given its objective characteristics, the display of the apparatus cannot be considered to be of a kind solely or principally used in an automatic data-processing system of heading 8471. Therefore, classification under CN code 8528 52 10 is excluded. Consequently, the aparatus is to be classified under CN code 8528 52 91 as other monitors capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471, with a screen of the LCD technology. Documented CN 2026 code: 85285291.

877/2014

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 3 to Section XVI and by the wording of CN codes 8528, 8528 59 and 8528 59 31. The apparatus is designed to perform two functions of Section XVI (data-processing of heading 8471 and video display of heading 8528). By virtue of note 3 to that section, it is to be classified as being that apparatus which performs the principal function. Given its concept and design, such as the fact that the ADP machine is used as a video wall processor for providing video wall control over a network of up to 5 × 5 video wall configurations, the apparatus is intended to be used as a monitor component of a LCD video wall. Consequently the apparatus' principal function is that of a monitor of heading 8528. Classification under heading 8471 as an ADP machine is therefore excluded. Given its objective characteristics, such as the size of the screen, the supported video modes, a pixel pitch not suitable for prolonged close viewing, the high brightness, the presence of a remote control, the audio circuits with amplification and the PIP function, the monitor is not considered to be of a kind solely or principally used in an ADP system of heading 8471. Classification under subheading 8528 51 00 is therefore excluded. As the monitor is capable of displaying signals from an ADP machine at a level sufficient for practical use with the ADP machine, it is considered to be capable of displaying signals from automatic data-processing machines with an acceptable level of functionality. The apparatus is therefore to be classified under CN code 8528 59 31 as other flat panel displays able to display signals from automatic data-processing machines with an acceptable level of functionality with a screen of the liquid crystal display (LCD) technology. Documented CN 2026 code: 85285291, 8528, 85285100, 85285210, 85285931. Commission 2026 transposition note: 8528 52 91 Modification of structure of heading 8528. “8528 51 00” to be replaced by “8528 52 10” “8528 59 31” to be replaced by “8528 52 91”

112/2014

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8528, 8528 59 and 8528 59 31. Given its objective characteristics, such as the size of the screen, the supported TV standards and video modes, a pixel pitch not suitable for prolonged close viewing, the high brightness, the presence of a remote control, the audio circuits with amplification, the PIP function and the fixed stand without tilt and swivel mechanisms, the monitor is not considered to be of a kind solely or principally used in an ADP system of heading 8471. Classification under subheading 8528 51 00 is therefore excluded. As the monitor is capable of displaying signals from an ADP machine at a level sufficient for practical use with the ADP machine, it is considered to be capable of displaying signals from automatic data-processing machines with an acceptable level of functionality. The monitor is therefore to be classified under CN code 8528 59 31 as flat panel displays able to display signals from automatic data- processing machines with an acceptable level of functionality with a screen of the liquid crystal display (LCD) technology. Documented CN 2026 code: 85285291, 8528. Commission 2026 transposition note: 8528 52 91 Modification of structure of heading 8528.

SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor

On those grounds, the Court (Tenth Chamber) hereby rules: The Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, in the version resulting from Commission Implementing Regulation (EU) 2015/1754 of 6 October 2015, must be interpreted as meaning that a piece of multifunctional apparatus of a kind used in motor vehicles which, like that at issue in the main proceedings, combines, in the same housing, by way of primary function, a radio navigation monitor using pre-installed GPS navigation applications and, by way of ancillary functions, a radio broadcasting apparatus, a sound and video reproducing apparatus and a screen with a diagonal measurement of approximately 5 inches (12.7 cm), must be classified under subheading 85269120 of that nomenclature. [Signatures] ( *1 ) Language of the case: Romanian.

X BV v Staatssecretaris van Financiën

On those grounds, the Court (Tenth Chamber) hereby rules: The Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Implementing Regulation (EU) No 927/2012 of 9 October 2012, must be interpreted as meaning that, in order to determine whether LCD (liquid crystal display) flat panel displays designed and manufactured for displaying both data from an automatic data-processing machine and composite video signals from other sources must be classified under subheading 85285100 of the combined nomenclature or under subheading 85285940 of that nomenclature, it is necessary, when examining all their objective characteristics and properties, to assess both the extent to which they are capable of performing several functions and the level of performance attained in performing those functions, in order to determine whether their principal function is to be used in an automatic data-processing system. In that context, particular significance must be attached to the question whether they are intended for viewing close up. The question whether the user of the display and the person who processes and/or enters data in the automatic data-processing machine are one and the same person is not a relevant criterion for the purposes of that determination. [Signatures] ( *1 ) Language of the case: Dutch.

2M-Locatel A/S v Skatteministeriet

Judgment of the Court (Tenth Chamber) of 20 September 2018.#2M-Locatel A/S v Skatteministeriet.#Reference for a preliminary ruling — Regulation (EEC) No 2658/87 — Customs Union and Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8528 71 13 and 8528 71 90 — Apparatus capable of receiving, decoding and processing live TV signals transmitted using internet technology.#Case C-555/17.